Judgement

The ITAT Bangalore Directs AO to Examine Section 11 Exemption, Corpus Donations and Taxability of Net Income


ITAT Remands Charitable Trust’s Taxability Issue for Fresh Adjudication

The ITAT condones a 44-day delay by a charitable trust and remands its Rs 19.82 lakh tax dispute for fresh examination of Section 11 exemption, receipts, and allowable expenses.

ITAT Condones  44-Day Delay in Charitable Trust’s Appeal, Says Only Net Taxable Income Can Be Assessed if Exemption Fails

ITAT quashes taxpayer's 80G rejection, citing Bombay HC ruling that religious-cum-charitable trusts are not automatically barred from tax exemption approval.

ITAT Quashes 80G Rejection, Cites Bombay HC Ruling on Religious-Charitable Trusts

The ITAT Ahmedabad rules that subsequent grant of registration under Section 12AB entitles the trust to be assessed in its correct status.

ITAT Holds Charitable Trust Cannot Be Assessed as Association of Persons

The ITAT has set aside rejection orders passed against 39 charitable trusts seeking registration or renewal under Section 12AB and approval under Section 80G(5). 

ITAT Rules CIT(E) Cannot Reject Section 12AB And 80G Applications Without Granting Reasonable Opportunity of Being Heard

The ITAT Ahmedabad has set aside rejection orders passed against 75 charitable trusts and institutions seeking registration or renewal under Section 12A & 12AB 

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ITAT Remands Charitable Trust’s Taxability Issue for Fresh Adjudication

ITAT Condones 44-Day Delay in Charitable Trust’s Appeal, Says Only Net Taxable Income Can Be Assessed if Exemption Fails

ITAT Quashes 80G Rejection, Cites Bombay HC Ruling on Religious-Charitable Trusts

ITAT Holds Charitable Trust Cannot Be Assessed as Association of Persons

ITAT Rules CIT(E) Cannot Reject Section 12AB And 80G Applications Without Granting Reasonable Opportunity of Being Heard

ITAT Rules Charitable Trusts Cannot Lose Tax Benefits Due to Procedural Lapses Without Effective Opportunity of Being Heard